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XY's investments enable it to exercise control over AB and have significant influence over FG and JK.

XY's investments enable it to exercise control over AB and have significant influence over FG and JK.

The Managing Director of XY is a non-executive director of LM.  XY does not hold any investment in LM.

XY is preparing its consolidated financial statements for the year ended 30 September 20X9.

Which of the following transactions during the year will be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?

A.

Sale of goods with a trade discount to a major customer of XY.

B.

Sale of a motor vehicle from XY to a Director of AB's spouse at its current market value.

C.

Sale of non current assets from XY to LM at their current market value.

D.

Sale of goods from FG to JK at their current market value.

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